Electric scooter becomes a tax-free benefit

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Published 19 September 2021 at 17.24

Domestic. In a legal advice referral, the government proposes that it should be tax-free to provide its employees with free electric scooters that they can use for private use.

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This is a abolished benefit tax on using a bicycle provided by the employer for private use.

The meaning of the proposal is that a bicycle benefit should not be taken up for taxation to that extent the value of the benefit amounts to a maximum of SEK 3,000 per tax year.

The tax relief is proposed to apply to ordinary pedal bicycles and electric bicycles that employers provide to their employees, provided that the benefit offer is aimed at all permanent staff at the workplace.

The proposal is proposed to enter into force on 1 January 2022